Texas Administrative Code
|TITLE 34||PUBLIC FINANCE|
|PART 1||COMPTROLLER OF PUBLIC ACCOUNTS|
|CHAPTER 7||PREPAID HIGHER EDUCATION TUITION PROGRAM|
|SUBCHAPTER K||HIGHER EDUCATION SAVINGS PLAN|
In the case of a roll-over contribution from another qualified tuition plan into a savings trust account, the board shall require that the owner provide additional information and certifications to confirm that the contribution is a qualified roll-over under Internal Revenue Code §529, as amended, and to properly specify that portion of the contribution that is attributable to the investment in the account that was maintained under the previous qualified tuition program and that portion of the contribution that is attributable to earnings that were accumulated in that account.
|Source Note: The provisions of this §7.108 adopted to be effective July 14, 2002, 27 TexReg 6044|
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